Judgment_paragraph 28 · Lopex Export GmbH v Hauptzollamt Hamburg-Jonas (C-315/96)

28As the Council and the Commission were right to point out, the aim of binding tariff information is to enable the trader to proceed with certainty where there are doubts as to the classification of goods in the existing customs nomenclature, thereby protecting him against any subsequent change in the position adopted by the customs authorities with regard to the classification of the goods. However, such information is not aimed at, nor can it have the effect of, guaranteeing that the tariff heading to which the trader refers will not subsequently be amended by a measure adopted by the Community legislature. That interpretation is confirmed clearly and precisely by the wording of the first indent of the first paragraph of Article 13 of Regulation No 1715/90.

Lopex Export GmbH v Hauptzollamt Hamburg-Jonas (C-315/96)

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